摘要
2010年始,国资委在央企全面推行以EVA为核心指标的年度经营业绩考核体系,国企如何建立与此相适应的价值管理体系是亟需解决的理论和实践问题。本文在阐述EVA的历史沿革、核心理念、国资委EVA考核体系政策意义基础上,初步探讨了以EVA为导向的国企价值管理体系的几个核心要素-战略管控、财务决策、绩效考核和激励制度设计相关问题。
Since 2010, State-owned Assets Supervision and Administration Commission （SASAC） begin to implement the annual operation performance evaluation system which was based on EVA in state-owned enterprises, how should the state-owned enterprises construct the related value management system becomes the emergent theoretical and practical problem. This paper first explained the history, core ideas of EVA and the meaning of EVA based performance evaluation system by SASAC, and then the paper discussed the core elements of EVA-oriented value management system in stated-owned enterprise, such as strategic management and control, financial decision, performance evaluation and incentive system design.
出处
《财务与金融》
北大核心
2011年第2期55-57,63,共4页
Accounting and Finance
关键词
国有企业
EVA
价值管理
Stated-owned Enterprises
EVA
Value Management
